Preheat your oven to 350°F (175°C) and line a baking sheet with parchment paper.
In a bowl, whisk together the flour, cocoa powder, salt, and baking powder.
In another bowl, mix the granulated sugar, eggs, vegetable oil, and vanilla extract until well combined.
Gradually add the dry ingredients to the wet ingredients, mixing until a dough forms.
Chill the dough in the refrigerator for about 30 minutes.
Scoop out tablespoon-sized portions of dough and roll them into balls.
Roll each ball in powdered sugar until fully coated.
Place the coated balls on the prepared baking sheet, spacing them about 2 inches apart.
Bake in the preheated oven for 10-12 minutes.
Remove from the oven and let cool on the baking sheet for a few minutes before transferring to a wire rack.